LIBERTY PARENT CLUB: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY PARENT CLUB (EIN 77-0439715)
- Tax period
- 2023-08-01 to 2024-07-31
- Filed
- 2025-06-16
- IRS object ID
- 202511679349201026
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-16T19:51:33-05:00 | ReturnTs |
| Tax Period End | 2024-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 770000369 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEDEKIAN GEORGE SMALL & MARKARIAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 N PALM AVE STE 106 | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770439715 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIBERTY PARENT CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 5594315500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 N PALM AVENUE SUITE 106 | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93711 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY MARKARIAN | PersonNm |
| Person Title | ASST. TREASURER | PersonTitleTxt |
| Phone | 5594315500 | PhoneNum |
| Signature | 2025-06-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY P MARKARIAN | PreparerPersonNm |
| PTIN | P00070089 | PTIN |
| Phone | 5594315500 | PhoneNum |
| Preparation | 2025-06-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $122,488 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $650 | ProgramServiceRevenueAmt |
| Membership Dues | $3,090 | MembershipDuesAmt |
| Fundraising Gross Income | $117,924 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $50,992 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $66,932 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $824 | OtherRevenueTotalAmt |
| Total Revenue | $71,496 | TotalRevenueAmt |
| Other Expenses Total | $60,537 | OtherExpensesTotalAmt |
| Total Expenses | $60,537 | TotalExpensesAmt |
| Excess Or Deficit For Year | $10,959 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $69,853 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $80,812 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,181 | BOYAmt |
| EOY | $80,371 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $541 | BOYAmt |
| EOY | $441 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,722 | BOYAmt |
| EOY | $80,812 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,869 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,853 | BOYAmt |
| EOY | $80,812 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | ASSOCIATION TO BENEFIT LIBERTY ELEMENTARY SCHOOL STUDENTS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| CLASSROOM SUPPLIES - ENHANCEMENT OF EDUCATION MATERIALS, SUPPLIES, AND READING PROGRAMS | $0 | $17,423 |
| CAMPUS MONITORS AND CROSSING GUARDS TO ENHANCE SCHOOL SAFETY | $0 | $6,920 |
| TECHNOLOGY PURCHASES - ROBOTICS, COMPUTER PRINTERS AND SUPPLIES | $17,423 | $0 |
| OTHER SCHOOL ACTIVITIES | $0 | $13,853 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $38,196 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MELISSA GULLEKSON | ||||
| PRESIDENT | 0.00 | $0 | $0 | $0 |
| STACEY CROSS | ||||
| 1ST VICE-PRESIDENT | 0.00 | $0 | $0 | $0 |
| CARISSA ALVES | ||||
| 2ND VICE-PRESIDENT | 0.00 | $0 | $0 | $0 |
| OLENA KULYK | ||||
| TREASURER | 0.00 | $0 | $0 | $0 |
| JEFF MARKARIAN | ||||
| ASSISTANT TREASURER | 0.00 | $0 | $0 | $0 |
| KELLI CIPOLLA | ||||
| RECORDING SECRETARY | 0.00 | $0 | $0 | $0 |
| RUBY HELSLEY | ||||
| PARLIAMENTARIAN | 0.00 | $0 | $0 | $0 |
| OLIVIA AGUIRRE | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY P MARKARIAN CPA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 N PALM AVENUE SUITE 106 | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5594315500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,225 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,742 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,090 | CurrentTaxYearAmt |
| Total | $20,557 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,225 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,742 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,090 | CurrentTaxYearAmt |
| Total | $20,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $20,557 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19 | CurrentTaxYearAmt |
| Total | $208 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $20,765 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $368,778 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98680 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SCHOOL CARNIVAL | Event1Nm |
| Gross Receipts Event1 | $54,639 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $54,639 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $26,439 | OtherDirectExpensesEvent1Amt |
| Event2 | SNACK BAR | Event2Nm |
| Gross Receipts Event2 | $23,862 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $23,862 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $8,889 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 8 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $39,423 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $39,423 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $15,664 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $117,924 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $117,924 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $50,992 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $50,992 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $66,932 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: ESCRIP. AMOUNT: 805. DESCRIPTION: INTEREST INCOME. AMOUNT: 19. TOTAL TO FORM 990-EZ, LINE 8: 824. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: CLASSROOM AND READING SUPPLIES. AMOUNT: 17,423. DESCRIPTION: TECHNOLOGY EQUIPMENT AND SUPPLIES. AMOUNT: 22,341. DESCRIPTION: CAMPUS MONITORS AND CROSSING GUARDS. AMOUNT: 6,920. DESCRIPTION: HOSPITALITY AND SPECIAL EVENTS. AMOUNT: 7,397. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 1,250. DESCRIPTION: SCHOOL ACTIVITIES. AMOUNT: 2,738. DESCRIPTION: DONATIONS. AMOUNT: 290. DESCRIPTION: ADMINISTRATIVE EXPENSES AND SUPPLIES. AMOUNT: 2,178. TOTAL TO FORM 990-EZ, LINE 16: 60,537. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: DEPOSIT. BEG. OF YEAR AMOUNT: 480. END OF YEAR AMOUNT: 380. DESCRIPTION: RECEIVABLES. BEG. OF YEAR AMOUNT: 61. END OF YEAR AMOUNT: 61. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: RESERVED DONATIONS. BEG. OF YEAR AMOUNT: 2,869. END OF YEAR AMOUNT: 0. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
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